L118 won't start

After sitting idle for a month I tried starting it up last week and it would not turn over. I jumped it with my car and the L118 would not start immediately. I had to let it sit for 20 minutes to charge, then I was able to plow for a few hours. Then, after resting it for a few hours I wnet out to finish plowing and the again the charge would not take.

I put in a new battery per my local JD retailer and I have the same problem. The machine will not start. The retailer told me on the phone to take out 1 of the spark plugs and try to start it, but that also would not work. The tractor clicks and the fly wheel barely turns a couple times, but will not turn over.

My retailer is coming to pick up the machine to take a look at it back at the shop.

Amy thoughts as to what could be the problem?

Thanks

Won't start - check battery voltage, fuel, spark.
Won't turn over - Valves could be out of spec. Should be 0.004-0.006